Material Overrides for view layers (per object)
Actually Blender is pretty great at Render Layers:




you have collections which is kind of like a supercharged group (one object can be in multiple collections, collections can be instanced in other scenes, like Maya's references)
you have view layers, which can contain collections can set which passes to render, to override materials etc. (this is render engine specific, I'm referring to Cycles here, Eevee doesn't support that)


You can read more about it in the Blender manual on view layers